Garments costing

I.E department law

Tex-know

 Garments costing :

·        Fabric consumption

·        Fabric cost

·        Accessories cost

·        Print /embroidery /washing cost

·        Swing cost  C.M 

·        C& F

·        Payment mode

Example for costing calculation :

·        No of pieces = 3000

·        Salary of an operator = $100 per month

·        No of working days = 26 days

·        Line efficiency =  50 %

·        Sewing SMV = 15 minute

·        Cutting SMV = 5 minute

·        Body chest =60 cm

·        Body length = 73 cm

·         Sleeve length = 24 cm

·        Fabric used is 2/60 s 100% cotton s/j fabric

·        GSM is 160

      

 = 2.50 kg +wastage 10 %

 = 2.75 kg per dozen .

(CMT) Now cost of making with trimming :

Labor cost per minute :

 =  an operator salary of month ÷total minute available in month

= $100 ÷26 ×8×60

= $0.0082

Sewing cost :

                    

                             =  $0.0025

Cutting cost 

                 

                       =$0.00082

now trimming cost is considered as $0.00025

now  cmt = sewing cost + cutting cost + trimming  cost

                  = $0.0025+$0.00082+$0.00025

                  

                   = $0.035 cost